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1、1Accounting Perspective enterprise funds identification criterion of abnormal flowAbstract This paper enterprises as the research object, by analyzing the abnormal flow of corporate funds identified several major modes, and thus discover the key points, which according to the main mode key points an
2、d issues put forward a very comprehensive accounting perspective mobile monitoring of enterprise funds to several well-established guidelines. Keywords: abnormal capital flows Recognition Accounting Standards Currently, along with international and domestic trade continues to develop, the economy ha
3、s achieved gratifying results, but also the emergence of many new fraud measures, which are commonly used by companies as a means of trade, the daily operations, foreign investment and other general business practices enable enterprises to public capital flows into the personal accounts in such a si
4、tuation, there is serious business operating risks. Typically, companies deficit has not yet been found, illegal possession of funds 2already transfer to a foreign country, which will give companies bring very heavy financial burden, so that enterprises suffer huge losses. many companies therefore b
5、een mergers or even bankruptcy, causing many social problems of instability, why in todays regulatory regime companies will appear so many problems, and These problems are often irreparable huge losses in after it was discovered? have caused this phenomenon in our thinking, abnormal flow patterns en
6、terprise funds what? key point of this question, then where? Chinese enterprises prevention funds abnormal flow there are those ways? All above-mentioned problem is precisely the aim of this study lies. An accounting perspective enterprise funds to the key points of abnormal flow problems 1, busines
7、s logistics, capital flow, information flow definition of the concept The so-called enterprise logistics refers to goods or services between enterprises flow process, this process is divided into two cases, one case, the party will deal their goods or services to another party, while another case is
8、 3transactions obtained from the other party to the goods or services. Specifically, the logistics can be divided into the production of semi-finished products, materials purchase, the sale of finished goods and products, etc. The company is cash flow throughout the enterprise marketing, purchasing,
9、 all aspects of production, referring to the transaction because the party won the goods or services to the other transfers, payment of funds transfer process, or means to provide the goods or services for which the other party to obtain funds from the trading process. The concept of information flo
10、w in broad terms, mainly refers to a process of information transmission, namely logistics, capital flow and other states, such as the transfer of commercial documents, commodity information provided technical support for enterprises to provide a description. 2, enterprise logistics, capital flow, i
11、nformation flow between the matching relationship In the specific business activities, information flow direction of movement is always two-way, it is with the logistics and cash flow generated, therefore, the ability to 4achieve information efficiently and accurately flow became smooth flow of good
12、s and capital to ensure whether or not the key with logistics, capital flow between the same two-way flow, logistics and information flow between the flow equally in both directions. logistics, capital flow, information flow is the circulation of the most important companies in three parts, they sup
13、port each other , thus reaching interdependent and inseparable state and the system overall coordination and integration of organic as the ultimate goal in this relationship, cash flow is a prerequisite for all activities, but also the end point of the whole process, it completion of the transaction
14、 there is a prerequisite, but also the obligation to complete the transaction, while the flow of information is a means to the enterprise market knowledge and transfer of the carrier. As regards logistics, it is the whole process of the transaction. When the enterprise and between enterprises of the
15、 transaction, logistics and cash flow in the contract within the specified time is equal and convection. 5Generally, cash sale of the circumstances, capital flow and logistics should be synchronized, In practice, however, capital flow and logistics operation between the two is often not synchronized
16、, coupled with Chinas current institutional commercial credit system is imperfect, so sometimes there will not be timely delivery of funds to pay the goods, or the goods reach After the return of funds difficult situation. Such logistics and cash flow is not able to synchronize the case sometimes give criminals the opportunity, resulting in loss of business. 3, abnormal flow of funds between enterprises identify key points First, when the transactions between enterp
